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ACCT 413: Entrepreneurial Law
3.00 Credits
University of Nebraska at Kearney
Prereq: junior standing A study of the legal issues faced by entrepreneurs and new ventures including choosing a business entity, franchising, contracts and sales law, non-compete agreements, leases, e-commerce, intellectual property, operational liabilities, insurance, going public, and employment law.
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ACCT 413 - Entrepreneurial Law
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ACCT 451: Tax Accounting
3.00 Credits
University of Nebraska at Kearney
Prereq: ACCT 251* A study of federal income tax concepts and principles, with emphasis on individual and business organization income tax laws, regulations and filing procedures. F.
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ACCT 451 - Tax Accounting
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ACCT 452: Advanced Tax Accounting
3.00 Credits
University of Nebraska at Kearney
Prereq: ACCT 451* A continuation of the study of federal income tax concepts and principles, with emphasis on the taxation of partnerships, corporations, and advanced topics in individual income taxation. SP.
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ACCT 452 - Advanced Tax Accounting
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ACCT 453: Advanced Accounting I
3.00 Credits
University of Nebraska at Kearney
Prereq: ACCT 350* Special accounting topics relating primarily to the preparation of consolidated financial statements for accounting entities in a parent-subsidiary relationship. Other topics include partnerships, the Securities and Exchange Commission and foreign currency transactions. Prior completion of ACCT 351 is recommended. SP.
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ACCT 453 - Advanced Accounting I
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ACCT 465: Governmental/Non-Profit Accounting
3.00 Credits
University of Nebraska at Kearney
Prereq: ACCT 350* and ACCT 351* Accounting and financial reporting for local and state governments, colleges and universities, health care organizations, voluntary health and welfare organizations, and certain other non-profit organizations. SU.
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ACCT 465 - Governmental/Non-Profit Accounting
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ACCT 470: Auditing
3.00 Credits
University of Nebraska at Kearney
Prereq: ACCT 350* Duties and responsibilities of auditors, methods of conducting audits, preparation of audit reports, and special auditing problems. Emphasis on the application of accounting concepts and principles learned. Prior completion of ACCT 351 is recommended. F.
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ACCT 470 - Auditing
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ACCT 471: Advanced Auditing
3.00 Credits
University of Nebraska at Kearney
Prereq: ACCT 470* The practical application of auditing standards and procedures in examining financial statements and verifying underlying data. A practice set is required. SP.
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ACCT 471 - Advanced Auditing
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ACCT 475: Accounting Internship
1.00 - 15.00 Credits
University of Nebraska at Kearney
Prereq: ACCT 350* and minimum GPA of 2.5 A work experience program planned for students preparing for employment in business and industry. The learning experience is organized and supervised by the academic department and personnel of selected industries. Must be approved by the Department. F. SP, SU.
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ACCT 475 - Accounting Internship
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ACCT 491: Advanced Accounting Information Systems
3.00 Credits
University of Nebraska at Kearney
Prereq: ACCT 391* This course provides an in-depth analysis of accounting information systems, including the flow of data from source documents through the accounting cycle into reports for decision makers. Special emphasis is placed on the analysis and design of accounting systems, internal controls, as well as applications in financial planning, controlling, and reporting.
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ACCT 491 - Advanced Accounting Information Systems
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ACCT 499: Special Problems in Business
1.00 - 3.00 Credits
University of Nebraska at Kearney
Prereq: permission of instructor Independent investigations of business problems. Topics to be investigated may be tailored to meet the needs of the student. A case study course designed to integrate the knowledge acquired in other courses in business administration, and to emphasize analysis and decision-making. Must be approved by Department Chair. F, SP, SU.
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ACCT 499 - Special Problems in Business
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